For stakeholders, such as investors and lenders, to appropriately assess a company's financial performance, the reported accounting earnings must closely reflect the economic reality of the organization's financial activity throughout the reporting period. The degree to which reported earnings capture economic reality is called earnings quality. Managers have an ethical obligation to report high quality earnings to interested stakeholders in a timely matter. Accounting research has identified conditions within an organization, such as management compensation contracts and pending litigation that can (...) impact earnings quality. We extend this line of research by exploring whether another characteristic of an organization, gender diversity in senior management, influences the quality of reported earnings. Companies with more women in senior management are found to be more profitable and have higher stock returns after initial public offerings than those with fewer women in the management ranks. Our findings suggest that the improved bottom line for companies with more women senior executives is not produced through the management of earnings or lower quality earnings. Instead, earnings quality is positively associated with gender diversity in senior management. (shrink)

This collection of essays, offered in honor of the distinguished career of prominent political philosophy professor Clifford Orwin, brings together internationally renowned scholars to provide a wide context and discuss various aspects of the virtue of “humanity” through the history of political philosophy.

Softlifting, or the illegal duplication of copyrighted software by individuals for personal use, is a serious and costly problem for software developers and distributors. Understanding the factors that determine attitude toward softlifting is important in order to ascertain what motivates individuals to engage in the behavior. We examine a number of factors, including personal moral obligation (PMO), perceived usefulness, and awareness of the laws and regulations governing software acquisition and use, along with facets of personal self-identity that may play a (...) role in the development of attitudes and therefore intentions regarding this behavior. These factors are examined across multiple settings expected to be pertinent to our survey respondents: home, work and school. Personal moral obligation and perceived usefulness are significant predictors of attitude across all settings. Past behavior is a significant predictor of intention across all settings, and a significant predictor of attitude in the home setting. We find evidence that awareness of the law causes a less favorable evaluation of softlifting in the school setting only, but has little effect in the home and work settings. As in previous studies, attitude is a significant predictor of intent. We do not find indications that one’s personal self-identity influences one’s attitude towards the behavior and the intention to perform it, except in the case of legal identity, where marginally significant effects are found in the work environment. (shrink)

This collection of essays, offered in honor of the distinguished career of prominent political philosophy professor Clifford Orwin, brings together internationally renowned scholars to provide a wide context and discuss various aspects of the virtue of “humanity” through the history of political philosophy.

Dan Marshall and Josh Parsons note, correctly. that the property of being either a cube or accompanied by a cube is incorrectly classified as intrinsic under the definition we have given unless it turns out to be disjunctive. Whether it is disjunctive, under the definition we gave, turns on certain judgements of the relative naturalness of properties. They doubt the judgements of relative naturalness that would classify their property as disjunctive. We disagree. They also suggest that the whole idea (...) of judging relative naturalness is a dubious business. We reply that, like them or not, such judgements cannot easily be avoided. (shrink)

The following quotation, from Frank Jackson, is the beginning of a typical exposition of the debate between those metaphysicians who believe in temporal parts, and those who do not: The dispute between three-dimensionalism and four-dimensionalism, or more precisely, that part of the dispute we will be concerned with, concerns what persistence, and correllatively, what change, comes to. Three-dimensionalism holds that an object exists at a time by being wholly present at that time, and, accordingly, that it persists if it is (...) wholly present at more than one time. For short, it persists by enduring. Four-dimensionalism holds that an object exists at a time by having a temporal part at that time, and it persists if it has distinct temporal parts at more than one time. For short, it persists by perduring. In the light of these comments, some readers will perhaps find the question that forms the title of this paper a little puzzling. They may have learned to use the terms ‘fourdimensionalism’ ‘perdurantism’ and ‘belief in temporal parts’ interchangeably; or perhaps even to define one in terms of the other. Such a usage, however, is inapposite. We might imagine a Flatland-like world of two spatial dimensions and one temporal, whose philosophers are divided between a theory of persistence on which they persist by having temporal parts, and a theory on which they persist by being wholly located in each of several times. This is just the same issue we face, but at least the label ‘four-dimensionalism’ seems inapposite: the four-dimensionalist Flatlanders believe in only three dimensions! (shrink)

It is often suggested that the resolution of the Israel-Palestine conflict will require forgiveness on the part of both Palestinians and Israelis. This paper looks at what such forgiveness might involve for one party to the conflict. It begins by offering an account of political forgiveness in which both collective actions and collective emotions play a significant role. It then explores whether there is a collective Palestinian agent capable of forgiving as well as whether it would be permissible for such (...) an agent to forgive. It concludes with a discussion of key conditions that, if met, could facilitate Palestinian forgiveness. (shrink)

This important book by a major American philosopher brings together eleven essays treating problems in logic and the philosophy of mathematics.

An argument is usually said to be valid iff it is truth-preserving—iff it cannot be that all its premises are true and its conclusion false. But imperatives (it is normally thought) are not truth-apt. They are not in the business of saying how the world is, and therefore cannot either succeed or fail in doing so. To solve this problem, we need to find a new criterion of validity, and I aim to propose such a criterion.

Conventional modern just war theory is fundamentally incoherent. On the one hand, the theory contains a theory of public war wherein ethical responsibility for the justice of war belongs uniquely to political sovereigns while subjects, including soldiers, are obligated to serve in war upon the sovereign’s command. On the other hand, the theory contains a theory of discrimination which presupposes that participants in war, including soldiers, are responsible for the justice of the wars they fight. Moreover, these two components are (...) derived from two inconsistent visions of political justice. The theory of public war, it turns out, is derived from a theory of justice that places the value of political society conceived of as a supra-individual communal entity above the value of the private individual. The theory of discrimination, however, is derived from a theory of justice that places the value of the private individual above that of political society. This inconsistency is revealed by analyzing the theories of Vitoria, Grotius, and Walzer. Appreciating this problem also helps situate the recent revisionist critiques of conventional just war theory. (shrink)

Visible Identities critiques the critiques of identity and of identity politics and argues that identities are real but not necessarily a political problem. Moreover, the book explores the material infrastructure of gendered identity, the experimental aspects of racial subjectivity for both whites and non-whites, and in several chapters looks specifically at Latio identity.

This study examines the history of the psychoanalytic theory of mysticism, starting with the seminal correspondence between Freud and Romain Rolland concerning the concept of "oceanic feeling." Providing a corrective to current views which frame psychoanalysis as pathologizing mysticism, Parsons reveals the existence of three models entertained by Freud and Rolland: the classical reductive, ego-adaptive, and transformational. Then, reconstructing Rolland's personal mysticism through texts and letters unavailable to Freud, Parsons argues that Freud misinterpreted the oceanic feeling. In offering (...) a fresh interpretation of Rolland's mysticism, Parsons constructs a new dialogical approach for psychoanalytic theory of mysticism which integrates culture studies, developmental perspectives, and the deep epistemological and transcendent claims of the mystics. (shrink)

Knowledge is a highly valued state in which a person is in cognitive contact with reality. It is, therefore, a relation. On one side of the relation is a conscious subject, and on the other side is a portion of reality to which the knower is directly or indirectly related. While directness is a matter of degree, it is convenient to think of knowledge of things as a direct form of knowledge in comparison to which knowledge about things is indirect. (...) The former has often been called knowledge by acquaintance since the subject is in experiential contact with the portion of reality known, whereas the latter is propositional knowledge since what the subject knows is a true proposition about the world. Knowing Roger is an example of knowledge by acquaintance, while knowing that Roger is a philosopher is an example of propositional knowledge. Knowledge by acquaintance includes not only knowledge of persons and things, but also knowledge of my own mental states. In fact, the knower's own mental states are often thought to be the most directly knowable portion of reality. (shrink)

How and when should we end a war? What place should the pathways to a war's end have in war planning and decision-making? This volume treats the topic of ending war as part and parcel of how wars begin and how they are fought – a unique, complex problem, worthy of its own conversation. New essays by leading thinkers and practitioners in the fields of philosophical ethics, international relations, and military law reflect on the problem and show that it is (...) imperative that we address not only the resolution of war, but how and if a war as waged can accommodate a future peace. The essays collectively solidify the topic and underline its centrality to the future of military ethics, strategy, and war. (shrink)

Much recent discussion in the aesthetics of nature has focused on Scientific cognitivism, the view that in order to engage in a deep and appropriate aesthetic appreciation of nature, one must possess certain kinds of scientific knowledge. The most pressing difficulty faced by this view is an apparent tension between the very notion of aesthetic appreciation and the nature of scientific knowledge. In this essay, I describe this difficulty, trace some of its roots and argue that attempts to dismiss it (...) fail. I then develop a response to the problem, drawing on the notion of the theory-ladenness of observation. I conclude by considering the relationship between this response and one common approach to the problem, the appeal to expressive qualities in nature. (shrink)

The Protestant ethic — a moral code stressing hard work, rigorous self-discipline, and the organization of one's life in the service of God — was made famous by sociologist and political economist Max Weber. In this brilliant study (his best-known and most controversial), he opposes the Marxist concept of dialectical materialism and its view that change takes place through "the struggle of opposites." Instead, he relates the rise of a capitalist economy to the Puritan determination to work out anxiety over (...) salvation or damnation by performing good deeds — an effort that ultimately discouraged belief in predestination and encouraged capitalism. Weber's classic study has long been required reading in college and advanced high school social studies classrooms. (shrink)

In this book Terence Parsons revives the older tradition of taking such objects at face value. Using various modern techniques from logic and the philosophy of language, he formulates a metaphysical theory of nonexistent objects. The theory is given a formalization in symbolism rich enough to contain definite descriptions, modal operators, and epistemic contexts, and the book includes a discussion which relates the formalized theory explicitly to English.

In this paper some of the history of the development of arithmetic in set theory is traced, particularly with reference to the problem of avoiding the assumption of an infinite set. Although the standard method of singling out a sequence of sets to be the natural numbers goes back to Zermelo, its development was more tortuous than is generally believed. We consider the development in the light of three desiderata for a solution and argue that they can probably not all (...) be satisfied simultaneously. (shrink)

Although recent work in philosophical aesthetics has brought welcome attention to the beauty of nature, the aesthetic appreciation of animals remains rarely discussed. The existence of this gap in aesthetic theory can be traced to certain ethical difficulties with aesthetically appreciating animals. These difficulties can be avoided by focusing on the aesthetic quality of “looking fit for function.” This approach to animal beauty can be defended against the view that “looking fit” is a non-aesthetic quality and against Edmund Burke’s famous (...) critique of the connection between fitness and the beauty of animals. (shrink)

You don't always have to learn the hard way. On the spur of the moment, the morning after the birth of one of his grandchildren, Rob Parsons wrote the baby a letter. And then Rob began to think about how he hoped he'd have the chance to talk with all his grandchildren as they grew. He imagined them coming into his study, settling into one of the two comfy armchairs in front of the fire and opening up about the (...) challenges they were facing. Perhaps it would be when they were beginning their first job, buying their first house, getting married or starting a family. Or perhaps they'd talk long into the night, when their hearts were broken or friends had betrayed them. Perhaps he would have the chance to help them rebuild the dream that somebody had trodden on. 'Come on in, take a seat - tell me what's been going on...' Rob knew he wouldn't have all the answers. But maybe he could help - just a little. (shrink)

Assessing the success or failure of a work of architecture typically requires determining its function. However, architectural criticism often founders on apparently intractable disputes concerning the 'true' function of particular works. In this essay, I propose that the proper function of an architectural work is a matter of empirical fact, and can be determined by examining the history of the relevant architectural type. I develop this claim by appeal to the so-called 'etiological theory of function'.

"First Published in 1992, Routledge is an imprint of Taylor & Francis, an informa company.".

This extended investigation of the semantics of event (and state) sentences in their various forms is a major contribution to the semantics of natural language, simultaneously encompassing important issues in linguistics, philosophy, and logic. It develops the view that the logical forms of simple English sentences typically contain quantification over events or states and shows how this view can account for a wide variety of semantic phenomena. Focusing on the structure of meaning in English sentences at a &"subatomic&" level&-that is, (...) a level below the one most theories accept as basic or &"atomic&"&-Parsons asserts that the semantics of simple English sentences require logical forms somewhat more complex than is normally assumed in natural language semantics. His articulation of underlying event theory explains a wide variety of apparently diverse semantic characteristics of natural language, and his development of the theory shows the importance of seeing the distinction between events and states. Parsons demonstrates that verbs, also, indicate kinds of actions rather than specific, individual actions. Verb phrases, too, he argues, depend on modifiers to make their function and meaning in a sentence specific. An appendix gives many of the details needed to formalize the theory discussed in the body of the text and provides a series of templates that permit the generation of atomic formulas of English. (shrink)

Contemporary defenders of autonomy and traditional defenders of authority generally assume that they have so little in common as to make it hopeless to attempt a dialogue on the defensibility of epistemic, moral, or religious authority. In this paper I argue that they are mistaken. Under the assumption that the ultimate authority over the self is the self, I defend authority in the realm of belief on the same grounds as Joseph Raz uses in his well-known defense of political authority (...) in the tradition of political liberalism. The acceptance of authority over certain beliefs extends to moral and religious beliefs and is not only consistent with autonomy, but is entailed by rational self-governance. (shrink)

Abstract‘Cultural racism’ is central to understanding racism today yet has receded into the background behind the focus on attitudinal racism. Even the turn to structural racism is largely circumscribed to inclusion without substantive challenge to existing processes or profit margins. When portions of the racist public are targeted, it is often the least elite members of society. Without question, the concept of cultural racism requires some clarification, but it will help bring the continued influence of colonialism forward and reveal the (...) alibis given in mainstream and elite circles that justify exclusion, resource extraction, and domination. (shrink)